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In this video tutorial, James from "Accounts and Stuff" teaches viewers how to access a free invoice template in Google Sheets for billing clients, catering particularly to those who are self-employed or run small businesses without accounting software like QuickBooks or Xero. He emphasizes the convenience of using Google's simple invoice template and mentions that he has created his own customizable invoice template, which he provides for free via a link in the description. James aims to help viewers efficiently create and track their invoices.